Results 81 to 90 of about 12,821 (274)

Derivative Complexity and the Stock Price Crash Risk: Evidence from China

International Journal of Financial Studies
This study investigates whether and how the complexity of derivative use influences the stock price crash risk in China’s capital market, a critical question given the growing use of derivatives in emerging economies where governance structures and ...
Willa Li, Yuki Gong, Yuge Zhang, Frank Li   +3 more
doaj   +1 more source

Convergence in Motion: A Review of Fair Value Levels’ Relevance

, 2021
International audienceThe IFRS 13 post-implementation review by the IASB motivates our investigation on the value relevance of fair value (FV) measurement hierarchy (i.e. level 1, level 2, and level 3).
Huang, Zhongwei, Jeny, Anne, Filip, Andrei, Moldovan, Rucsandra, Hammami, Ahmad, Magnan, Michel   +5 more
core   +1 more source

Molecular Dynamics Studies of Shape Memory Polymers: From Bead–Spring Models to Atomistic Simulations

Advanced Engineering Materials, EarlyView.
Coarse‐grained (left) and atomistic (right) models of the shape memory polymer ESTANE ETE 75DT3 are shown schematically. The two representations bridge molecular detail and mesoscopic description. Both models capture shape memory behavior, linking segmental mobility and conformational relaxation of anisotropic chains to macroscopic recovery, and ...
Fathollah Varnik
wiley   +1 more source

Mapping Groundwater Potential Zones in the Widyan Basin, Al Qassim, KSA: Analytical Hierarchy Process-Based Analysis Using Sentinel-2, ASTER-DEM, and Conventional Data

Remote Sensing
Groundwater availability in semi-arid regions like the Widyan Basin, the Kingdom of Saudi Arabia (KSA), is a critical challenge due to climatic, topographic, and hydrological variations.
Ragab A. El Sherbini, Hosni H. Ghazala, Mohammed A. Ahmed, Ismael M. Ibraheem, Hussain F. Al Ajmi, Mohamed A. Genedi   +5 more
doaj   +1 more source

The value relevance of the fair value hierarchy of FAS 157 [PDF]

, 2012
Financial Accounting Standard (FAS) 157 requires disclosures of the fair value hierarchy (FVH) of assets and liabilities for financial reports issued after November 15, 2007.
Wen, Eric Chih-ming
core  

Influence of Geometric Design on Mechanical Performance of Auxetic Metastructure

Advanced Engineering Materials, EarlyView.
Strategic geometric reinforcement transforms auxetic performance. This study evaluates 3D‐printed arrowhead metastructures, revealing that a modified design with local ring reinforcement suppresses premature failure to achieve superior energy absorption and structural efficiency.
Muhammad Gulzari, Supharoek Sornsomrit, Muhammad Ayaz Akbar, Stephan Rudykh   +3 more
wiley   +1 more source

Evaluation of inpatient services of tertiary comprehensive hospitals based on DRG payment

Frontiers in Public Health
ObjectiveThis study aims to evaluate inpatient services in 49 tertiary comprehensive hospitals using indicators from the diagnosis related groups (DRG) payment system.MethodDRG data from 49 tertiary comprehensive hospitals were obtained from the quality ...
Qun-jun Yu, Ya-lin Li, Qin Yin, Ye Lu, Lu-yan Li, Dan-ni Xu, Mei He, Sha Ma, Wu Yan   +8 more
doaj   +1 more source

Inverse Identification of Energy‐Dependent Laser Absorptivity in NiTi Laser Powder‐Bed Fusion via Calibrated Melt Pool Simulation

Advanced Engineering Materials, EarlyView.
A combined experimental–computational framework identifies energy‐dependent laser absorptivity for NiTi in laser powder‐bed fusion, applicable to conduction and transition modes. Single‐track experiments and thermofluid smoothed particle hydrodynamics simulations are coupled through inverse analysis of melt pool geometry.
Mohamadreza Afrasiabi, Hadi Moutablaleh, Ignatius A. Setiawan, Mehrshad Mehrpouya   +3 more
wiley   +1 more source

Compatibility of Methacrylate Based Resins Controls Interfacial Failure and Toughness in 3D‐Printed Multimaterial Composites

Advanced Engineering Materials, EarlyView.
This work shows that the mechanical performance of multimaterial digital light processing (DLP) printed thermoset composites is governed by resin compatibility and interfacial design rather than spatial patterning alone. Brittle and ductile resin combinations produced premature interfacial failure, while graded interfaces and mechanically compatible ...
Ahmed M. H. Ibrahim, Li Meng, Ahmad R. Najafi, Nicolas J. Alvarez   +3 more
wiley   +1 more source

Microstructure, Thermal Transport, and Dry‐Sliding Tribology of Powder‐Metallurgy Al7075 Composites Reinforced With Sol–Gel‐Derived ZnO–rGO Hybrid Nanoparticles

Advanced Engineering Materials, EarlyView.
Sol–gel‐derived ZnO–rGO hybrid nanoparticles enable Al7075 powder‐metallurgy composites to achieve concurrent gains in hardness and thermal conductivity while markedly lowering friction and wear. The hybrid architecture couples ZnO‐based load support with rGO‐assisted lamellar sliding and heat spreading, revealing a promising route toward lightweight ...
Bunyamin Aksakal, Cevher Kursat Macit, Merve Ayık, Hakan Tutumlu   +3 more
wiley   +1 more source